proposed budget fy 2011 board members: don pendergrass, president mike elliott, vice president pam...

Proposed Budget FY 2011

Board Members: Don Pendergrass, President

Mike Elliott, Vice President Pam Doyle Farrell Southern Willis Thompson

Jeff Wooten, Ed. DSuperintendent

August 16, 2010

“providing opportunities for all students to obtain wisdom and achieve their greatest potential”

Budget Overview

SYSTEM

System receives state and federal allocations

Budget meetings with Superintendent and Principals

Budget meetings with Administrators

Budget meetings with Special

and Federal Programs

Dr. Wooten

BOARD

State Department

2 Public hearings

Legislature passes EDU

CA

TION

BILL

Information is keyed into the system and balanced

Federal Programs

Work with local agency on local revenues

Received foundation units from the

state

Receive guidance from the state and

federal departments with edit checks.

EGAP is balance with systems budget

FY 2011 BudgetFY 2011 Budget

October 1 - September 30 fiscal year.General Fund is a balanced budget.Maintaining instructional programs and

reading comprehension are our focus.$27,481,557 annual budget.83% of General Fund budget is for personnel

and benefits.

The annual school budget is a financial representation for a school district’s educational programs.

PersonnelPersonnel

State/ Local Federal Total Certified Teachers 160.75 5.74 166.49 Librarians 4.50 0.00 4.50 Counselors 6.50 0.00 6.50 Administrators 11.00 0.00 11.00

Certified Support Personnel 10.04 0.15 10.19 Non-Certified Support Personnel 35.17 56.33 91.50

Total 227.96 62.22 290.18

The Success Team

0.0% 10.0% 20.0% 30.0% 40.0% 50.0% 60.0% 70.0% 80.0% 90.0% 100.0%

BACHELOR

MASTER

SPECIALIST

DOCTORATE

18.0%

70.0%

9.0%

3.0%

82%

2,000

2,100

2,200

2,300

2,400

2,500

2,600

2,700

2,800

2,900

3,000

School Year01-02

School Year02-03

School Year03-04

School Year04-05

School Year05-06

School Year06-07

School Year07-08

School Year08-09

School Year09-10

Projected School

Year 10-11

2,444 2,471

2,549 2,586 2,605

2,6412,702

2,750 2,732 2,783

MUSCLE SHOALS CITY SCHOOLSFIRST 20 DAY ENROLLMENT TREND

18.55 Students Received 3.36 teacher units

less or $265,000

$206 $206

$211

$165

$200

$225

$317 $345

$414

$433

$479

$583

$668

$717

$775

$752 $752$752

6.31 6.31

9.23 9.239.66

4.03

6.38 6.38 6.38

5.02

6.56

7.03

8.17

9.36

11.75

12.0712.51

12.51

0

2

4

6

8

10

12

14

0

50

100

150

200

250

300

350

400

450

500

550

600

650

700

750

800

850

900

FY 93-94

FY 94-95

FY 95-96

FY 96-97

FY 97-98

FY 98-99

FY 99-00

FY 00-01

FY 01-02

FY 02-03

FY 03-04

FY 04-05

FY 05-06

FY 06-07

FY 07-08

FY 08-09

FY 09-10

FY 10-11

PEEHIP

RSA %

STATE OF ALABAMA EDUCATION BENEFIT RATES

Budget HighlightsBudget Highlights The budget is based on an average daily membership of 2,731.70 students.

State units earned is 179.24 units or a decrease of 3.36 units.

Other current expense revenues decreased from $12,302/per unit earned to $11,368/per unit earned.

State Fiscal Stabilizations Funds helped with the offset of other current expense revenues $662,189. We will not receive this revenue in FY 2012.

Classroom instructional, technology, library enhancement, common purchase and professional support are again zero in the state budget.

Textbooks funded $15.88 per student.

Salaries -1% per Act 97-238 and current units are not fund this year.

Retirement (12.51 per dollar) and insurance ($9,024 per year) stayed the same as last year. These allocations are appropriated each year in the education budget.

Local Funds held by the 10 mills Foundation Program increased $90,010 or $1,523,010.

The system can flex 20% of State Funds.

3% to 5% proration is being projected in FY 2011. 1% is approximately $146,489.

Education Jobs Fund was passed by the federal government.

State Department of EducationState Department of EducationFY 2011 Foundation ProgramFY 2011 Foundation Program

176 Muscle Shoals City FY 2011 ProratedFY 2010 Change

System ADM 2731.7 2750.25 -18.55Foundation Program Units Teachers 157.49 159.10 -1.61 Principals 6.00 6.00 0.00 Assistant Principals 2.50 3.00 -0.50 Counselors 5.50 6.00 -0.50 Librarians 5.75 6.50 -0.75 Voc Ed Directors 1.00 1.00 0.00 Voc Ed Counselors 1.00 1.00 0.00Total Units 179.24 182.60 -3.36 Foundation Program (State and Local Funds) Salaries 8,817,642 8,362,411 455,231 Fringe Benefits 3,481,400 3,303,970 177,430 Other Current Expense ($11,368/unit) 2,037,600 ($11,502/unit) 2,100,265 -62,665 State Fiscal Stabilization Funds ($3,694/per unit) 662,189 ($3,698/per unit) 675,272 -13,083 Classroom Instructional Support Teacher Materials ($0/unit) 0 ($525/unit) 0 0 Technology ($0/unit) 0 ($350/unit) 0 0 Library Enhancement ($0/unit) 0 ($200/unit) 0 0 Professional Development ($0/unit) 0 ($90/unit) 0 0 Common Purchase ($0/unit) 0 ($200/unit) 0 0 Textbooks ($15.88/adm) 43,379 ($17.17/adm) 44,023 -644 Foundation Program 15,042,210 14,485,941 556,269

176 Muscle Shoals City FY 2011 OriginalFY 2010 Change

System ADM 2731.7 2750.25 -18.55Foundation Program Units Teachers 157.49 159.10 -1.61 Principals 6.00 6.00 0.00 Assistant Principals 2.50 3.00 -0.50 Counselors 5.50 6.00 -0.50 Librarians 5.75 6.50 -0.75 Voc Ed Directors 1.00 1.00 0.00 Voc Ed Counselors 1.00 1.00 0.00Total Units 179.24 182.60 -3.36 Foundation Program (State and Local Funds) Salaries 8,817,642 8,970,060 -152,418 Fringe Benefits 3,481,400 3,544,051 -62,651 Other Current Expense ($11,368/unit) 2,037,600 ($12,302/unit) 2,246,335 -208,735 State Fiscal Stabilization Funds ($3,694/per unit) 662,189 ($3,698/per unit) 675,272 -13,083 Classroom Instructional Support Teacher Materials ($0/unit) 0 ($525/unit) 0 0 Technology ($0/unit) 0 ($350/unit) 0 0 Library Enhancement ($0/unit) 0 ($200/unit) 0 0 Professional Development ($0/unit) 0 ($90/unit) 0 0 Common Purchase ($0/unit) 0 ($200/unit) 0 0 Textbooks ($15.88/adm) 43,379 ($17.17/adm) 47,222 -3,843 Foundation Program does not include stabilization funds 14,380,021 14,807,668 -427,647



Total Foundation Program FY 2011 Prorated FY 2010 State Funds

Foundation Program - ETF 12,857,011 12,377,669 479,342

School Nurses Program 145,426 143,062 2,364

High Hopes 4,564 5,091 -527

Salaries - 1% per Act 97-238 0 0 0

Technology Coordinator 28,061 28,061 0

Transportation 0

Operating Allocation 85,704 83,040 2,664 ($4,647/bus) 18,588 ($4,647/bus) 18,589 -1 Current Units (FY2009Projected) 0

Capital Purchase * 677,309 763,621 -86,312 At Risk 47,663 48,008 -345 Preschool Program 5,129 5,834 -705

Total State Funds 13,869,455 13,472,975 396,480 0Local Funds 0 Foundation Program (10.00 Mills) 1,523,010 1,433,000 90,010 Capital Purchase (.939075 Mills) 143,672 (.865321 Mills) 123,735 19,937

Total Local Funds 1,666,682 1,556,735 109,947

Total Foundation Program State Funds Foundation Program - ETF 12,857,011 13,374,667 -517,656

School Nurses Program 145,426 154,662 -9,236 High Hopes 4,564 5,504 -940 Salaries - 1% per Act 97-238 0 0 0

Technology Coordinator 28,061 30,336 -2,275 Transportation 0

Operating Allocation 85,704 89,773 -4,069 ($4,647/bus) 18,588 ($4,647/bus) 20,096 -1,508 Current Units (FY2009Projected) 0 Capital Purchase * 677,309 763,621 -86,312 At Risk 47,663 51,900 -4,237 Preschool Program 5,129 6,307 -1,178Total State Funds 13,869,455 14,496,866 -627,411 0Local Funds 0 Foundation Program (10.00 Mills) 1,523,010 1,433,000 90,010 Capital Purchase (.939075 Mills) 143,672 (.865321 Mills) 123,735 19,937Total Local Funds 1,666,682 1,556,735 109,947


PROPOSED BUDGET COMPARISONPROPOSED BUDGET COMPARISONGENERAL FUNDGENERAL FUNDState and Local Funds

PROPOSED Prorated 7.5

FY 2011 FY 2010

BUDGET BUDGET DIFFERENCE

REVENUES:

STATE REVENUES 13,606,198 13,159,401 446,798

FEDERAL REVENUES 900 750 150

LOCAL REVENUES 6,662,092 6,724,722 -62,630

OTHER SOURCES 53,000 35,000 18,000

TOTAL REVENUES 20,322,190 19,919,872 402,318

EXPENDITURES:

INSTRUCTIONAL SERVICES 12,924,774 12,786,837 137,937

INSTRUCTIONAL SUPPORT SERVICES 3,603,500 3,779,837 -176,336

OPERATION & MAINTENANCE 1,995,531 1,793,220 202,311

AUXILIARY SERVICES 210,237 180,771 29,466

GENERAL ADMINISTRATIVE SERVICES 1,113,360 1,081,288 32,072

OTHER EXPENDITURES 120,580 113,708 6,873

TOTAL EXPENDITURES 19,967,983 19,735,660 232,323

OTHER FUND SOURCES (USES):

OTHER FUND SOURCES 249,446 302,177 -52,730

OTHER FUND USES 603,654 702,508 -98,853

TOTAL OTHER FUND SOURCES (USES) -354,208 -400,331 46,123

EXCESS REVENUES & OTHER SOURCES

OVER (UNDER) EXPENDITURES & OTHER

FUND USES 0 -216,119 216,119

$20,571,636

$20,571,636

MUSCLE SHOALS CITY SCHOOLSGENERAL FUND REVENUE/SOURCES

PROPOSED BUDGET FY 2011$20,571,636

CURRENT BUDGET FY 2010$20,222,050

PROPOSED BUDGET FY 2011$20,571,636

CURRENT BUDGET FY 2010$20,438,169

GENERAL FUND EXPENDITURESBY OBJECT CODE

FY 2011$20,571,636

$17,210,042 Salaries and Benefits $549,107 Transfer to Child Nutrition$ 2,812,487 Electricity, Materials, Etc.

VALUE OF 1 MILL PROPERTY TAXVALUE OF 1 MILL PROPERTY TAX

$97,081$99,814

$113,255

$115,905

$117,640

$133,835

$143,300

$152,301

$90,000

$100,000

$110,000

$120,000

$130,000

$140,000

$150,000

$160,000

FY 04 FY 05 FY 06 FY 07 FY08 FY 09 FY 10 FY 11

Muscle Shoals City SchoolsRevenue Comparison

GROWTH LOCAL TAXESFY 2011

MUSCLE SHOALS CITY SCHOOLSMUSCLE SHOALS CITY SCHOOLS COMPARISON OF STATE REVENUES COMPARISON OF STATE REVENUES

FY 2005-2006 6% Increase in salariesFY 2006-2007 5% Increase in salaries and 2 additional steps on salary matrixFY 2007-2008 7% Increase in salaries

5% proration is $732,445

$12,873,753

Federal Jobs MoneyCould be based upon free and reduced lunch rates

Could be based upon foundation units$3,000 per unit or $537,720Could be used for new hires

PROPOSED BUDGET COMPARISONPROPOSED BUDGET COMPARISONSPECIAL FUNDSPECIAL FUND

Federal Funds,Child Nutrition and

Local Schools

Custodians Salaries moved to stabilization

PROPOSED2011 2010

BUDGET BUDGET DIFFERENCE

REVENUES:

STATE REVENUES 0 0 0FEDERAL REVENUES 2,267,344 3,083,523 -816,179LOCAL REVENUES 1,888,293 2,087,157 -198,864OTHER SOURCES 62,325 39,250 23,075

TOTAL REVENUES 4,217,962 5,209,930 -991,968

EXPENDITURES:

INSTRUCTIONAL SERVICES 1,323,200 2,027,488 -704,288INSTRUCTIONAL SUPPORT SERVICES 292,696 411,139 -118,443OPERATION & MAINTENANCE 756,357 765,842 -9,485AUXILIARY SERVICES 1,922,299 1,947,935 -25,636GENERAL ADMINISTRATIVE SERVICES 61,382 77,707 -16,325OTHER EXPENDITURES 427,173 486,329 -59,156

TOTAL EXPENDITURES 4,783,107 5,716,440 -933,333


OTHER FUND SOURCES 621,054 714,397 -93,343OTHER FUND USES 20,460 28,818 -8,358

TOTAL OTHER FUND SOURCES (USES) 600,594 685,579 -84,985

EXCESS REVENUES & OTHER SOURCESOVER (UNDER) EXPENDITURES & OTHER FUND USES 35,449 179,069 -143,620

SPECIAL FUNDSSPECIAL FUNDSCOMPARISON FY 2011-FY 2010COMPARISON FY 2011-FY 2010

FY 2011 FY 2010BUDGET BUDGET DIFFERENCE

IDEA-PART B, $458,469 $476,194 -$17,725ARRA IDEA $150,000 $629,521 -$479,521PRE-SCH AG 3-5-PAR $7,602 $7,626 -$24ARRA IDEA PRESCH $5,000 $22,317 -$17,317BASIC GRANT $19,765 $20,796 -$1,031TITLE I, PART A $247,760 $284,091 -$36,331ARRA TITLE I $0 $164,173 -$164,173TITLE I, PART A $0 $2,546 -$2,546TITLE II - PART A $67,256 $74,781 -$7,525TITLE II, PART D $953 $2,568 -$1,615ARRA TITLE II PART D $0 $6,315 -$6,315TITLE IV (A) DRUG $0 $7,119 -$7,119TITLE IV, PART B-2 $125,000 $125,000 $0ARRA TITLE II PART D $0 $6,315 -$6,315ARRA HOMELESS $0 $272 -$272ARRA FISCAL STABLI $662,189 $675,272 -$13,083CHILD NUTRITION PROGRAM $1,921,632 $1,933,746 -$12,114

TOTAL $3,665,626 $4,438,652 -$773,026

PROPOSED BUDGET COMPARISONPROPOSED BUDGET COMPARISONCAPITAL FUNDSCAPITAL FUNDS

New Center for Technology

PROPOSEDFY 2011 FY 2010

BUDGET BUDGETDIFFERENC

E

REVENUES:

STATE REVENUES 695,897 782,210 -86,313FEDERAL REVENUES 0 0 0LOCAL REVENUES 143,672 124,735 18,937OTHER SOURCES 0 0 0

TOTAL REVENUES 839,569 906,945 -67,376

EXPENDITURES:

INSTRUCTIONAL SERVICES 0 0 0INSTRUCTIONAL SUPPORT SERVICES 0 0 0OPERATION & MAINTENANCE 310,000 751,661 -441,661AUXILIARY SERVICES 18,588 18,589 -1GENERAL ADMINISTRATIVE SERVICES 0 0 0CAPITAL OUTLAY 893,634 1,220,000 -326,366DEBT SERVICES 117,347 0 0OTHER EXPENDITURES 0 0 0

TOTAL EXPENDITURES 1,339,569 1,990,250 -650,681


OTHER FUND SOURCES 500,000 1,100,000 -600,000OTHER FUND USES 0 0

TOTAL OTHER FUND SOURCES (USES) 500,000 1,100,000 -600,000

EXCESS REVENUES & OTHER SOURCESOVER (UNDER) EXPENDITURES & OTHER FUND USES 0 16,695 -16,695

PROPOSED BUDGET COMPARISONPROPOSED BUDGET COMPARISONTOTAL FUNDSTOTAL FUNDS

PROPOSEDFY 2011 FY 2010BUDGET BUDGET DIFFERENCE

REVENUES:

STATE REVENUES 14,302,095 13,941,611 360,484FEDERAL REVENUES 2,268,244 3,084,273 -816,029LOCAL REVENUES 9,424,392 9,879,640 -455,248OTHER SOURCES 115,325 74,250 41,075

TOTAL REVENUES 26,110,056 26,979,774 -869,718

EXPENDITURES:

INSTRUCTIONAL SERVICES 14,470,894 15,077,125 -606,231INSTRUCTIONAL SUPPORT SERVICES 4,063,341 4,397,902 -334,561OPERATION & MAINTENANCE 3,109,288 3,385,323 -276,035AUXILIARY SERVICES 2,205,299 2,217,841 -12,542GENERAL ADMINISTRATIVE SERVICES 1,174,743 1,158,995 15,748CAPITAL OUTLAY 893,634 1,220,000 -326,366DEBIT SERVICES 117,347 117,347OTHER EXPENDITURES 690,004 764,537 -74,533

TOTAL EXPENDITURES 26,724,550 28,221,723 -1,497,173


OTHER FUND SOURCES 1,371,501 2,127,691 -756,190OTHER FUND USES 661,814 809,163 -147,349

TOTAL OTHER FUND SOURCES (USES) 709,687 1,318,528 -608,841

EXCESS REVENUES & OTHER SOURCESOVER (UNDER) EXPENDITURES & OTHER FUND USES 95,193 76,579 18,614

$27,481,551

$27,386,364

MUSCLE SHOALS CITY SHCOOLSFY 2011 TOTAL REVENUES

52¢ 34¢ 8¢ 6¢

State Local Federal Other

MUSCLE SHOALS CITY SHCOOLSFY 2011 TOTAL EXPENDITURES

53¢ 15¢ 11¢ 8¢ 4¢ 3¢ 6¢

Instructional Services

Instructional Services

Instructional Support Services

Auxiliary

Services

Operation &

Maintenance

General Administrative Services

Capital Outlay

Debt/Other Expenditure

s

TOTAL FUND EXPENDITURESBY OBJECT CODE

FY 2011$27,386,363

$19,815,343 Salaries and Benefits $549,107 CNP Transfer $1,339,569 Capital $1,607,861 Local Schools $4,074,483 Electricity, Supplies, CNP Food

~ To be successful you must accept all challenges that come your way. You can't just accept the ones you like ~

Mike Gafka

~ The true measure of a man is not how he behaves in moments of comfort and convenience but how he stands at

times of controversy and challenges ~ Martin Luther King

proposed budget fy 2011 board members: don pendergrass, president mike elliott, vice president pam...

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